Blog

FSSAI Tatkal License/Registration: Instant Approval for Small Food Businesses (2024 Update)
FSSAI Tatkal License/Registration: Instant Approval for Small Food Businesses (2024 Update)

If you’re running a small food business like a tea stall, snack corner, or wholesale grocery store, you can apply for a License immediately.
The FSSAI has launched a “Tatkal” (Instant) License/Registration scheme, effective from June 28, 2024, which allows eligible businesses to obtain their food license almost instantly, eliminating the long wait and paperwork.

Let’s us learn this from FAQs?

What is FSSAI Tatkal License/Registration?

This new scheme allows instant approval of FSSAI licenses or registrations for low-risk food businesses through digital verification (using Aadhaar, PAN, GST, etc.).
No physical inspection, no long delays — just online verification and quick approval.

Who Can Apply Under Tatkal?

List of eligible food businesses:

  • Wholesalers
  • Distributors
  • Retailers
  • Transporters (excluding milk, meat, fish)
  • Storage units (non-refrigerated and no cold chain)
  • Importers
  • Food vending agencies
  • Direct sellers
  • Merchant exporters
  • Petty snack/tea shop retailers
  • Hawkers (mobile food vendors)

🚫 Not Allowed: Any business dealing with milk, meat, or fish cannot apply under Tatkal.

Who Cannot Apply Under Tatkal?

Even if you run an eligible business, you cannot apply under Tatkal if:

• You already have a valid license/registration for the same premises.
• Your FSSAI license was suspended or cancelled in the last 3 months.
• Your business deals in dairy, meat, or fish
• You give false or mismatched details in your application.

False declarations may invite penalties of up to ₹10 lakh under Section 61 of the FSS Act, 2006.

What are the documents required for the same?

Here's what you need to apply:

For License:

• GST and Aadhaar for digital verification.

For Registration:

• PAN and Aadhaar (for Wholesalers, Retailers, Distributors, Transporters, etc.)
• Aadhaar only (for tea stalls, snack sellers, and hawkers)
• Front-facing photo of your shop clearly showing:

Shop name/address board

The owner is standing in front of the premises.

What are the fees for the same?

The fee structure for the license/registration is the same as per the existing provision. 
In case of Registration - Rs. 100
State License - Rs. 2000
Central License - Rs. 7500 plus GST as applicable.

For Whom Is Tatkal Available (as of June 2024)?

Initially, only Proprietorships (single-owner businesses) are eligible to apply under Tatkal.

Partnership firms, LLPs, or companies will need to wait for the next phase.

What’s the Difference from Regular FSSAI?

Unlike the regular process, which involves scrutiny and verification by food authorities, Instant Issuance leverages digital verification of information such as PAN, GST, Aadhaar, CIN, etc.

What is the validity of License/Registration?

Initial Validity: 1 year

Can be renewed for 1–5 years under existing rules.

So if you're serious about expanding your food business, renewal is easy once you’re registered.

We have experienced and professional team for FSSI registration. So, we can approve FSSI registration in a short period like Tatkal. Now, we are providing FSSI

license or registration in Patna,Sitamari,Bhagalpur,Gaya,Kolkata,Durgapur,Muzaffarpur,Delhi,Kanpur,Benaras,Ghaziabad, Ghazipur, Agra,Mathura,Faridabad,

Lucknow, Indoor, Kolkata, and Gopalganj.
    
A Quick Checklist for applying TATKAL License/Registration

• You are a proprietor (single owner)
• You are NOT dealing in milk, meat, or fish
• You don’t already have a license for the same address
• You have Aadhaar, PAN, GST (as applicable)

MSME (Udyam) Registration in India – Unlocking Growth for Your Business
MSME (Udyam) Registration in India – Unlocking Growth for Your Business

In India,MSMEs stand for Micro, Small, and Medium Enterprises. Nowadays, India has become a fast-growing startup and entrepreneurial ecosystem where minds come together with diverse ideas for business.

To empower these businesses, the Government of India offers Udyam Registration — a simplified digital process for registering under the MSME Act and enjoying a multitude of government benefits and opportunities designed to foster your business's growth and resilience.

What is Udyam Registration?

Udyam Registration is the official recognition of a business as an MSME by the Ministry of Micro, Small, and Medium Enterprises, Government of India.It provides a unique Udyam Registration Number (URN) and a certificate, classifying your business as 'Micro', 'Small', or 'Medium' based on revised investment in plant & machinery/equipment and annual turnover criteria.

Type

Max Investment in P & M

Max Turnover

Micro

Rs 2.5 crore

Rs 10 crore

Small

Rs 25 crore

Rs 100 crore

Medium

Rs 125 crore

Rs 500 crore

 

*Both manufacturing and service-based businesses fall under MSME.

Any business in India can apply for MSME, whether it is small or big.

What is the need for MSME Registration? Is it beneficial for a business?

Yes, registering your business is helpful.

  • Getting collateral-free loan by banks. Ideal for startups, first-time entrepreneurs, and small manufacturers who do not own property.
  • Tender preferences.
  • Protection by law for delayed payment if it is more than 45 days.
  • Cheaper loans.
  • Trademark registration fees are half for the company.
  • Low fees for participating in fairs and exhibitions.
  • Many more schemes in different sectors.

Genserve can help you to know more about MSME Registration.

Documents required for MSME Registration.

  • Aadhaar number of the owner/partner/director
  • PAN card number
  • Business details (type, address, etc.)
  • Bank account details
  • Business activity/NIC code
  • Mobile Number linked with Aadhaar Card

No physical documents or proofs need to be uploaded during the online registration process.

FAQS

Is MSME registration mandatory?

No, it's not mandatory, but highly recommended.

Is there any registration fee for MSME?

No,it is totally free.

What is the validity of MSME registration?

MSME certificate is valid for lifetime.

Can traders apply for MSME registration?

Yes,retail and wholesale traders both can apply.

Can I update my MSME registration later?

Yes,we can update the same.

Is MSME registration available offline?

No. MSME/Udyam registration is completely online.

Is GST mandatory for MSME registration?

No. It is not mandatory.

Why Register MSME through Genserve?

  • CA-Verified Application
  • Error-Free NIC Code Selection
  • PAN India MSME Support
  • Fast Delivery within same day
  • Only Rs 999 – All Inclusive
FSSAI License Registration in India
FSSAI License Registration in India

Do Home Kitchens and Cloud Kitchens Need an FSSAI License?

Nowadays, the most popular thing in the food market is “Cloud Kitchen”. In today’s digital-first food economy, home kitchens and cloud kitchens are booming like never before. Whether you’re making chai at home or running a delivery-only burger point, there's one compliance rule that remains common: You need an FSSAI license.

But what exactly is a FSSAI License?

FSSAI stands for Food Safety and Standards Authority of India.  It regulates what you serve to your customer. Whether the food served is hygienic, proper, and fit for consumption or not.

Any business involved in manufacturing, processing, packaging, storage, distribution, or sale of food must obtain an FSSAI license or registration, whether it's a multinational chain or a home kitchen.

Do Cloud Kitchen Food Businesses Need FSSAI?

ANSWER IS YES.

Even if you are selling food from your home on a small scale — via WhatsApp, Instagram, or online — you are legally required to obtain an FSSAI Registration.
If you want to sell through online sites, i.e., Zomato, Swiggy, etc., then the first thing they will require to register is an FSSAI License.

Let us take some example of small scale businesses:

  • Homemade tiffin services
  • Pickles, papads, jams, or bakery items
  • Snacks or sweets sold during festivals
  • Home chefs taking party orders

If your annual turnover is less than INR 12 lakh, you can apply for a Basic FSSAI Registration.

Here's a breakdown of the FSSAI requirements and new things to know for home kitchen cloud kitchens:

TYPES OF FSSAI LICENSES:

Feature

FSSAI Basic Registration (Form A)

FSSAI State License (Form B)

FSSAI Central License (Form B)

Eligibility

Annual turnover up to INR 12 Lakhs

Annual turnover between INR 12 Lakhs and INR 20 Crores

Annual turnover exceeds INR 20 Crores

ELIGIBLE FOR

Small manufacturers, hawkers, petty retailers, temporary stalls.

Medium-sized manufacturers, storage units, transporters, retailers.

Large manufacturers, importers, exporters, multi-state operations.

ISSUING AUTHORITY

State

State

Central

FEES

INR 100/year

INR 2,000 to INR 5,000 per year (depends on food category)

INR 7,500 per year

IDEAL FOR

Home-based food sellers, tiffin services, bakery items, etc.

Cloud kitchens, medium-sized food businesses,Restaurants and hotel.

Businesses operating in multiple states or dealing with food exports/imports,5 star hotels.

DISPLAY REQUIREMENT

Certificate must be displayed in premises and FSSAI registration number in packaging.

Certificate must be displayed in premises and FSSAI registration number in packaging.

Certificate must be displayed in premises and FSSAI registration number in packaging.

HOW CAN WE APPLY?

  • Determine License Type: Based on your current or projected annual turnover.
  • Visit FoSCoS Portal: Go to FSSAI site.
  • Fill Application Form: Select the correct form and fill in all details accurately.
  • Upload Documents: Upload all required documents in the specified format.
  • Pay Fees: Pay the applicable government fees online.
  • Submit Application: Submit the complete application.
  • Tracking & Verification: Track your application status online. The FSSAI may conduct inspections or request clarifications.
  • Receive License: Upon successful verification, your FSSAI license certificate will be issued electronically.

Documents Required for FSSAI License?

The documents required vary slightly depending on the type of license, but some standard ones include:

  • Passport-size Photograph
  • ID proof (Aadhaar, PAN)
  • Address proof (utility bill, rent agreement).
  • Business constitution certificate (if company or firm).
  • Food safety management plan.
  • NOC from landlord (if rented premises).
  • Details of food items to be handled.
  • Declaration form.

For a State or Central License, additional documents, such as turnover proof, layout plan, equipment list, and water test reports, may be required.
Consult Genserve for a free consultation on the FSSAI license you need.

What if we operate a cloud kitchen or any other food business without FSSAI licenses?

  • These are the penalties:

PARTICULARS

PENALTY

Running a food business without an FSSAI license

INR 5,00,000 + possible closure

Selling unsafe or harmful food

Up to INR 10,00,000 or imprisonment up to 6 yrs

Food of sub-standard quality

INR 5,00,000

Misbranding (false label/logo use)

INR 3,00,000

Using misleading ads

INR 10,00,000

Poor sanitary & hygiene conditions

INR 1,00,000

Selling expired or mislabelled food products

INR 3,00,000

Including non-permitted ingredients

INR 1,00,000 + product seizure

Operating after license suspension/cancellation

INR 2,00,000 or higher

  • Legal action or shutdown by authorities
  • Confiscation of Goods and Equipment
  • Damage to reputation in the market
  • Delisting from food delivery apps

At GenServe, we make the process simple, fast, and fully compliant.

We provide FSSAI licenses for all locations in India. Basically, we provide online FSSAI registration service by our experienced professionals only. Generally, we make all the formalities in time according to our commitment.

Most places where we have done maximum FSSAI registrations are :-

Patna, Sitamari, Bhagalpur, Gaya, Kolkata, Durgapur, Muzaffarpur, Delhi, Kanpur, Benaras, Ghaziabad, Ghazipur, Agra, Mathura, Faridabad, Lucknow, Gopalganj

FAQS

Q: Is FSSAI license mandatory for cloud kitchens?

A: Yes, every cloud kitchen must have a valid FSSAI license, even if operated from home.

Q: Can I run a cloud kitchen from home?

A: Yes, but you must follow FSSAI hygiene norms and get proper registration.

Q: Do I need GST registration for my cloud kitchen?

A: Not necessary, until it reaches the threshold limit.

Q: Can I register my cloud kitchen on Swiggy/Zomato without FSSAI?

A: No, FSSAI license is mandatory for listing on food delivery platforms.

Q: How long does it take to get an FSSAI license?

A: Usually 3 to 7 working days with proper documents.

Q: Does GenServe help with cloud kitchen setup?

A: Yes, we offer full support from licensing to onboarding on Swiggy/Zomato.

Q: Is trademark registration necessary for cloud kitchen brands?

A: Not mandatory, but highly recommended to protect your brand name.

How can GenServe assist me with setting up a cloud kitchen?

At GenServe, we provide:

  • FSSAI registration in 3–5 days
  • Swiggy/Zomato onboarding support
  • Brand & trademark registration
  • Ongoing compliance, renewal & updates

Call or WhatsApp: 7003639482

Mail us at:genserveofficial@gmail.com

Visit: www.genserve.in

Appliacblity of INDAS
Appliacblity of INDAS

1. What is IND AS?

IND AS (Indian Accounting Standards) are accounting norms notified by the Ministry of Corporate Affairs (MCA), harmonised with International Financial Reporting Standards (IFRS). These standards are designed to bring Indian financial reporting practices in line with global standards, enhancing transparency, investor confidence, and comparability.

2. Legal Framework and Notification

The legal backing for IND AS comes from the Companies (Indian Accounting Standards) Rules, 2015, notified under the Companies Act, 2013. The rules lay out which companies must comply, and from when. These rules are applicable to certain companies in a phased manner, based on their net worth, listing status, and sector.

3. Phase-Wise Applicability of IND AS

Phase I (From 1 April 2016)

•All companies (listed or unlisted) with net worth ≥ INR 500 crore.
•Includes holding, subsidiary, associate and joint venture companies of such companies.

Phase II (From 1 April 2017)

• Companies (listed or in process of listing) with net worth between INR 250 crore and INR 500 crore.
• Group companies of such entities also come under IND AS.

Phase III & IV: For NBFCs, Banks, and Insurance Companies

• NBFCs with net worth ≥ INR 500 crore: from 1 April 2018.
• NBFCs with net worth between INR 250 crore and INR 500 crore: from 1 April 2019.
• Banks and Insurance Companies: subject to sector-specific notifications from RBI and IRDAI.

4. Voluntary Adoption

From 1 April 2015, any company, irrespective of net worth, can opt to adopt IND AS voluntarily. However, once adopted, reverting back to previous Indian GAAP is not allowed.

5. How is Net Worth Calculated? (Section 2(57) of Companies Act, 2013)

Net worth is calculated as:

Paid-up Share Capital + Reserves and Surplus - Accumulated Losses - Deferred Expenditure - Miscellaneous Expenditure - Revaluation Reserves

Net worth is to be determined based on the audited standalone financial statements of the company for the immediately preceding financial year.

6. Applicability to Group Entities

Once a parent company falls under IND AS, its holding, subsidiary, associate, and joint ventures are also mandatorily required to follow IND AS, to ensure uniformity in consolidated financial statements.

7. Key Standards under IND AS

Some of the major Indian Accounting Standards include:

• IND AS 1: Presentation of Financial Statements
• IND AS 7: Statement of Cash Flows
• IND AS 16: Property, Plant and Equipment
• IND AS 110: Consolidated Financial Statements
• IND AS 115: Revenue from Contracts with Customers
• IND AS 116: Leases

First-time adoption is governed by IND AS 101, which outlines how companies should transition from previous GAAP.

8. Transition Process: Step-by-Step

1.Identify the year of applicability based on net worth.
2.Calculate net worth using audited standalone financials.
3.Prepare comparative financials for the previous year as per IND AS.
4.Ensure compliance with disclosure requirements, fair valuation, impairment testing, and other IND AS principles.

9. Non-Compliance Consequences

Failure to comply with IND AS when applicable can attract severe penalties:

• Penalties under the Companies Act (can range from INR 1 lakh to INR 25 lakh).
• Regulatory issues with SEBI (for listed companies).
• Audit qualifications and reputational damage.

10. Sector-Specific Notes

• NBFCs: Must follow IND AS as per Phase III & IV roadmap. Cannot voluntarily adopt.
• Banks and Insurance: Transition subject to respective regulator (RBI, IRDAI).
• LLPs and Partnerships: Not covered under IND AS Rules, but may adopt voluntarily for group consolidation.

11. Practical Tips for Companies

• Start IND AS planning at least 6–12 months in advance.
• Train finance teams and upgrade accounting software.
• Seek professional advisory for transition planning.
• Reassess loan covenants, revenue contracts, and depreciation policies.

12. Benefits of IND AS Adoption

• Better access to international capital markets.
• Enhanced investor and stakeholder confidence.
• Uniform reporting across group entities.
• Alignment with global best practices.

13. Final Summary

IND AS is a significant step toward internationalising India’s financial reporting. Companies must track their net worth and group structure carefully to ensure compliance. Voluntary adopters must prepare to stay on IND AS permanently. With the right preparation and expert support, the transition to IND AS can offer long-term strategic benefits.
 

Trade License in Kolkata: Everything You Need to Know in 2025
Trade License in Kolkata: Everything You Need to Know in 2025

If you're planning to start or expand a business in Kolkata, securing a Trade License, officially known as the Certificate of Enlistment (CE), is a legal requirement under the Kolkata Municipal Corporation (KMC) Act, 1980.

This blog provides precise, updated, and actionable information on how to obtain a Trade License in Kolkata, who needs it, what documents are required, the process, fees, and how we can help simplify it for you.

What is a Trade License?

A Trade License is a mandatory certificate issued by KMC that allows an individual or entity to carry out a specific trade or business activity legally within the municipal limits.

Without it, your business is considered unauthorized, and you may face penalties, closure orders, or restrictions on utilities and government approvals.

Who Needs a Trade License in Kolkata?

A Trade License is required for the following types of businesses:

Business Type License Required?  

Business Type   Is Required
Retail Shops (Grocery, Apparel) Yes
Restaurants, Eateries, Cafés Yes
Manufacturing Units Yes
Coaching Centres, Training Hubs  Yes
Clinics, Diagnostic Centres Yes
Salons, Beauty Parlours  Yes
Home-based Businesses Yes  (if commercial use of premises)
E-commerce Warehouses Yes

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Documents Required For Proprietorship:                                                                                                                                                                                                                          

• Aadhaar & PAN of Proprietor
• Passport-size Photograph
• Rent Agreement or Property Tax Receipt
• Latest Electricity Bill
• NOC from Landlord (if applicable)
For Company / LLP / Partnership:

• PAN & Aadhaar of Directors / Partners
• Incorporation Certificate or Partnership Deed
• MOA & AOA (for companies)
• Board Resolution / Authorization Letter
• Address Proof of Business Location

                                                                                                                                                                                   

Additional clearances like Fire Safety, FSSAI, Pollution NOC may be needed based on trade category.

How to Apply for a Trade License in Kolkata

Online Method (Recommended):

1. Go to KMC Portal – Trade License Section
2. Register your account and login
3. Fill in application form with business details
4. Upload all required documents
5. Pay the license fee online
6. Application is verified by KMC officers
7. License is issued digitally 

Offline Method:

• Visit your local KMC ward office
• Collect and fill physical form
• Submit form with documents
• Pay fee at the counter
• Await verification and approval

Government Fee Structure

Fees depend on:

• Nature of trade
• Category of business
• Floor area of commercial premises

Exact amount calculated automatically during application based on input details.

Renewal & Validity
• Validity: 1 year (Financial Year basis)
• Renewal: Mandatory every year
• Late renewal: Attracts penalty
• Renew online: Using existing Certificate of Enlistment number

Want to Avoid Hassles? Let Us Handle It for You

We offer end-to-end trade license services in Kolkata:
Category Guidance
Fast & Accurate Application Filing
Required NOC & Documentation Assistance
Online/Offline Coordination
Renewal & Amendment Support
Turnaround Time: 2 Working Days

Income tax return tips by CA Nihal Hisaria
Income tax return tips by CA Nihal Hisaria

What is Income Tax Return (ITR)?

An Income Tax Return (ITR) is a form that taxpayers submit to the Income Tax Department of India, detailing their income, deductions, and tax liabilities for a specific financial year. 

Why is Filing ITR Mandatory?

Filing ITR is mandatory under several circumstances:

• Income Threshold: If your total income exceeds the basic exemption limit (e.g., INR 2.5 lakh for individuals below 60 years).
• Foreign Assets: Holding foreign assets or earning foreign income.
• High-Value Transactions: Spending INR 2 lakh or more on foreign travel or paying electricity bills exceeding INR 1 lakh in a financial year.
• Tax Deductions: If TDS or TCS of INR 25,000 or more has been deducted/collected.
• Bank Deposits: Depositing INR 1 crore or more in a current account. 

Penalties and Consequences of Not Filing ITR

Failing to file ITR can lead to:

• Late Filing Fee: Up to INR 5,000 under Section 234F. 
• Interest on Tax Due: 1% per month under Section 234A.
• Prosecution: Imprisonment ranging from 3 months to 7 years in cases of significant tax evasion. 

Benefits of Filing ITR
• Loan and Visa Applications: ITR serves as proof of income.
• Claiming Refunds: Essential for claiming tax refunds.
• Avoiding Penalties: Timely filing helps avoid late fees and interest.
• Financial Record: Maintains a documented financial history.

Types of ITR Forms
ITR Form Applicability

ITR-1 (Sahaj)    Resident individuals with income up to INR 50 lakh from salary, one house property, and other sources.
ITR-2    Individuals and HUFs not having income from business or profession.
ITR-3    Individuals and HUFs having income from business or profession.
ITR-4 (Sugam)    Individuals, HUFs, and firms (other than LLP) with presumptive income from business or profession.
ITR-5    Firms, LLPs, AOPs, BOIs, etc.
ITR-6    Companies not claiming exemption under Section 11.
ITR-7    Persons including companies required to furnish return under sections 139(4A) to 139(4D). 

Due Dates for Filing ITR
• Individuals (Non-Audit Cases): 31st July of the assessment year.
• Businesses (Audit Cases): 30th September of the assessment year.
• Transfer Pricing Cases: 30th November of the assessment year

What is ITR-1 (Sahaj)?
ITR-1, commonly known as Sahaj, is a simplified Income Tax Return form designed for resident individuals with straightforward income sources. It's ideal for salaried employees, pensioners, and those with limited additional income.

Eligibility Criteria for ITR-1
You can file ITR-1 if:

• You're a resident individual (not HUF or company).
• Your total income for the financial year is up to INR 50 lakh.
• Your income sources include:
• Salary or pension.
• One house property (excluding cases with brought-forward losses).
• Other sources like interest from savings accounts, deposits, family pension, etc.
• Agricultural income up to INR 5,000.

Note: Clubbed income (e.g., from a spouse or minor child) is permissible if it falls within the above criteria.

Who Cannot File ITR-1?

You are not eligible to file ITR-1 if :

• You're a Non-Resident (NRI) or Resident Not Ordinarily Resident (RNOR).
• Your total income exceeds INR 50 lakh.
• You have:
• Income from more than one house property.
• Capital gains (short-term or long-term).
• Business or professional income.
• Agricultural income exceeding INR 5,000.
• Income from lottery, racehorses, or legal gambling.
• Foreign assets or foreign income.
• Unlisted equity shares.
• Directorship in a company.
• Deferred income tax on ESOPs from eligible start-ups.
• Tax deducted under section 194N (cash withdrawals exceeding INR 1 crore).

For such cases, consider using ITR-2 or ITR-3 as applicable.

Documents Required for Filing ITR-1

While ITR-1 is an annexure-less form (no documents need to be attached), keep the following documents handy:

• Form 16: Issued by your employer.
• Form 26AS: Annual tax statement.
• Annual Information Statement (AIS): Summary of financial transactions.
• Bank account statements: For interest income details.
• Interest certificates: From banks or post offices.
• Investment proofs: For deductions under sections like 80C, 80D.
• PAN and Aadhaar cards.

Ensure all information is accurate and matches the records to avoid discrepancies.

Due Date for Filing ITR-1
• 31st July of the assessment year (e.g., for FY 2024-25, the due date is 31st July 2025).
Note: The due date may be extended by the Income Tax Department. Always check the official portal for updates.

Key Considerations

• Tax Regime Selection: From AY 2024-25, the new tax regime is the default. To claim deductions (like under 80C, 80D), you must opt for the old regime while filing.
• Bank Account Details: Provide accurate bank details for refunds. Pre-validate your bank account on the e-filing portal.
• E-Verification: After filing, verify your return electronically within 30 days to complete the process.
• Revised Returns: If you discover any errors post-filing, you can file a revised return before the end of the assessment year.